Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 518r4
Disposition versions
518R4. Where the insurance contract does not specify the part of the premium which is attributable to a risk that might occur in Québec, the premium on which the tax provided for in Title III of the Act is calculated shall be equal to the part of the premium representing the proportion that business done in Québec is of business done in Québec and elsewhere, using the data from the most recent fiscal period.
